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Taxation of banking activity

in the context of domestic and foreign experience
Buch | Softcover
112 Seiten
2022
Our Knowledge Publishing (Verlag)
978-620-5-44615-7 (ISBN)
CHF 69,85 inkl. MwSt
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The successful functioning of commercial banks predetermines the possibility of providing the national economy with financial resources. The development of the banking system is carried out under the influence of various forms and methods of state management, among which a special role is given to tax regulation. The formation of an optimal taxation system for commercial banks is a rather complicated task, as banks perform more than one function in the tax system. They are taxpayers and pay taxes, levies and insurance premiums. They act as intermediaries between taxpayers and the state in terms of tax payments to the state. Act as tax agents when calculating and withholding taxes from income due to certain categories of taxpayers. The first chapter of the study reveals theoretical aspects of commercial bank taxation. The second chapter presents the study of practical material, characterizing the taxation of banking activity in the Republic of Belarus. The third chapter presents foreign experience, defines the directions of improvement of taxation of banking activity

Poroshina Olga Olegovna, senior lecturer.Kozlova Daria Viktorovna, undergraduate, F. Skorina Gomel State University.

Erscheinungsdatum
Sprache englisch
Maße 150 x 220 mm
Gewicht 185 g
Themenwelt Sachbuch/Ratgeber Beruf / Finanzen / Recht / Wirtschaft Familienrecht
Schlagworte Bank • Banking System • Tax • Taxation • Tax Burden • tax system
ISBN-10 620-5-44615-4 / 6205446154
ISBN-13 978-620-5-44615-7 / 9786205446157
Zustand Neuware
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